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Esperanto (/ ˌ ɛ s p ə ˈ r ɑː n t oʊ /, /-æ n t oʊ /) [7] [8] is the world's most widely spoken constructed international auxiliary language.Created by L. L. Zamenhof in 1887, it is intended to be a universal second language for international communication, or "the international language" (la Lingvo Internacia).
This fund is used to account for general operations and activities not requiring the use of other funds. Special revenue (or special) funds are required to account for the use of revenue earmarked by law for a particular purpose. An example would be a special revenue fund to record state and federal fuel tax revenues, since by federal and state ...
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Although he was uncomfortable with the entries, he never thought that he would have to explain them to regulators. [3]: 246–247 The following day, Farrell met with Sullivan and Myers and concluded that their rationale for the entries made sense "from a business perspective, but not an accounting perspective." In response, Sullivan, Myers ...
In order to acquire company B, company A paid $20. Hence, goodwill would be $11 ($20 − $9). The journal entry in the books of company A to record the acquisition of company B would be: [2] DR Goodwill $11 DR Accounts Receivable $10 DR Inventory $5 CR Accounts Payable $6 CR Cash $20
A general journal is a daybook or subsidiary journal in which transactions relating to adjustment entries, opening stock, depreciation, accounting errors etc. are recorded. The source documents for general journal entries may be journal vouchers, copies of management reports and invoices.
In business accounting, the term "write-off" is used to refer to an investment (such as a purchase of sellable goods) for which a return on the investment is now impossible or unlikely. The item's potential return is thus canceled and removed from ("written off") the business's balance sheet .
Sankey Diagram - Income Statement (by Adrián Chiogna) An income statement or profit and loss account [1] (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, statement of earnings, operating statement, or statement of operations) [2] is one of the financial statements of a company and ...